2009 (9) TMI 995

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....me Tax<br>-<br>K. SIKRI, And VALMIKI J.MEHTA, JJ For the Appellant.: Ms.Prem Lata Bansal, Advocate with Mr. Paras Chaudhary, Advocate, And Ms. Anshul Sharma, Advocate For the Respondent.: Mr. Salil....

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....he gifts by filing the affidavits in order to prove their credit worthiness. They had even submitted their income tax return as well. The finding of fact is arrived at by C.I.T.(A) which is confirmed ....